The features of legal regulation of budgetary control in the Russian Federation: theory and practice

This study reviews the legal regulation of the budgetary control procedures in the Russian Federation. Budgetary control is aimed to determine the efficient use of the state budget. Budgetary legal relations in budgetary control are enshrined in the system of federal laws and by-laws. The subordinate legislation of the federal executive bodies forms the legal framework of the state control over fiscal management. The subordinate legislation of the Ministry of Finance and the Federal Treasury of the Russian Federation reflects the qualitative and quantitative indicators in the auditing of expenditure of budgetary funds. This provides better financial control over budgetary expenditures and allows one to use state budgetary resources effectively. The case-law that defines the content of budgetary control is analyzed.